Improvement district; provisional order; protest; action in

district court. A. At the hearing of the board on the provisional order creating an improvement district, any interested person or owner of property to be assessed for the improvement may file a written protest or objection questioning the: (1) propriety and advisability of constructing the improvement; (2) estimated cost of the improvement; (3) manner of paying for the improvement; or (4) estimated maximum benefit to each individual tract or parcel of land. B. The board may recess the hearing from time to time so that all protestants may be heard. C. Within thirty days after the board, by adoption of a resolution, has: (1) concluded the hearing; (2) determined: (a) the advisability of constructing the improvement; and (b) the type and character of the improvement; and (3) created the improvement district; any person who during the hearing filed a written protest with the board protesting the construction of the improvement may commence an action in district court to correct or set aside the determination of the board. After the lapse of thirty days after adoption of the resolution by the board, any action attacking the validity of the proceedings and the amount of benefit to be derived from the improvement is perpetually barred. Where no person has filed a written protest during the hearing and all owners of property to be assessed, upon conclusion of the hearing submit to the governing body written statements in favor of the creation of the improvement district for the types and character of improvements indicated in the provisional order, such owners shall be deemed to have waived their right to bring any action challenging the validity of the proceedings or the amount of benefit to be derived from the improvements.